Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline
AbstractThe features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries; - to identify the basic stages of accounting theory development in the English-speaking countries (normative stage; positive stage (American positivism, English positivism); new normative stage (new normative theories, conditional and normative methodology, normative and positive synthesis); - to understand why positive accounting theory today is not the only and decisive approach to scientific research in the field of accounting; - to identify new areas of scientific research that are currently supported by the accounting scientific community in an English-speaking countries; - to explain why researchers who write articles using modern normative theories and / or qualitative research methods have difficulty over the publication of their papers in world leading scientific accounting journals; - to ensure that accounting is multi-paradigmatic discipline during the evolution of which is cyclic change fundamental paradigms.
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Bibliographic InfoArticle provided by Institute of Accounting and Finance in its journal Accounting and Finance.
Volume (Year): (2013)
Issue (Month): 3 (September)
accounting theory; accounting history in English-speaking countries; normative accounting theory and positive accounting theory; conditional and normative accounting theory;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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- Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
- Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
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